THE APPLICATION OF GREEN ACCOUNTING, INCREASING THE EFFICIENCY OF RESOURCE USE AND COMPANY SIZE TO PROFITABILITY IN HEALTHCARE COMPANIES LISTED ON THE BEI SURABAYA
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Institusion
Universitas Darul ulum
Author
Nugraha, Deliva Hinggriditya Esti
Subject
Akuntansi
Datestamp
2024-09-25 05:50:40
Abstract :
This study aims to determine and analyze whether the application pf green accounting and increasing the efficiency of resource use partially and simultaneously affects profitability. This type of research is quantitative which is used to examine predetermined populations and samples. In this study, the sampling used purposive sampling technique, namely based on predetermined criteria as many as 8 healthcare companies in the Pharmaceuticals & Health Care Research sector on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis method was carried out by panel data linear regression analysis with eviews 12. The regression model used is the Fixed Effect Model. Fiked Effect Model is a panel data regression model that implements differences between individuals (cross-section) has a fixed constant, but the regression coefficient does not change over time. This model assumes that there are individual effects that are constant and do not change over time, these effects can differ between individuals. In the previous researcher used the spss analysis tool, while in this study using the eviews analysis tool which is new to the research. The results of testing through partial obtained that application of green accounting affects profitability, increasing the efficiency of resource use affect profitability, and company size has no effect on profitability. While testing through simultaneous application of green accounting, Increased Resource Use Efficiency, and company size simultaneously affect company profitability. Keywords: green accounting, improving resource use efficiency, company size and profitability.
This study aims to determine and analyze whether the application pf green accounting and increasing the efficiency of resource use partially and simultaneously affects profitability. This type of research is quantitative which is used to examine predetermined populations and samples. In this study, the sampling used purposive sampling technique, namely based on predetermined criteria as many as 8 healthcare companies in the Pharmaceuticals & Health Care Research sector on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis method was carried out by panel data linear regression analysis with eviews 12. The regression model used is the Fixed Effect Model. Fiked Effect Model is a panel data regression model that implements differences between individuals (cross-section) has a fixed constant, but the regression coefficient does not change over time. This model assumes that there are individual effects that are constant and do not change over time, these effects can differ between individuals. In the previous researcher used the spss analysis tool, while in this study using the eviews analysis tool which is new to the research. The results of testing through partial obtained that application of green accounting affects profitability, increasing the efficiency of resource use affect profitability, and company size has no effect on profitability. While testing through simultaneous application of green accounting, Increased Resource Use Efficiency, and company size simultaneously affect company profitability. Keywords: green accounting, improving resource use efficiency, company size and profitability.
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